How many judgments cite CIT v. Paul Brothers?

164 judgments on BharatTax cite CIT v. Paul Brothers (216 ITR 548), spanning 2011 to 2025.

Which sections of the Income Tax Act does CIT v. Paul Brothers come up under?

It is most often cited in judgments turning on Section 143(2), Section 143(3), Section 148, Section 50C, Section 80IB, Section 14A.

CIT v. Paul Brothers

216 ITR 548High Court1995#594 most cited

What is CIT v. Paul Brothers authority for?

Once a claim for deduction under section 80-IA or 80-IB is allowed in the initial assessment year and is not subsequently withdrawn, the revenue is estopped from denying the deduction for subsequent years on the same grounds.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v. Paul Brothers · Paul Brothers 216 ITR 548 · section 80IA · section 80IB · initial assessment year · deduction subsequent years · estoppel · denial of deduction · withdrawal of relief · recurring deduction

Sections most often in play

Section 143(2)Section 143(3)Section 148 Section 50C Section 80IB Section 14A Section 131 Section 133A

Issues it is cited on

section 80ib(4)section 80ib(2)section 2(29ba)section 11b initial assessment year section 80ia(4)(i)section 36(l)(iii)section 36(l)section 80j deduction under section 80ia section 80ib section 80ia(4)

Judgments citing CIT v. Paul Brothers

Commissioner of Income Tax

ITA/151/2002HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

…the decisions in the cases of Radhasoami Satsang v. CIT: (1992) 193 ITR 321 (SC), CIT v. Lagan Kala Upwan: (2003) 259 ITR 489 (Del), Saurashtra Cement & Chemical Industries v. CIT: (1980) 123 ITR 669 (Guj), Commissioner of Income Tax v. Paul Brothers: (1995) 216 ITR 548 (Bom) and Commissioner of Income Tax v. Modi Industries Limited: [2010] 327 ITR 570. 32. We have heard the counsel for the parties at length. 33. Before proceeding to address the questions that have been raised, it would be relevant to examine the provisions of Section 80-I of the Act. The relevant extract of Section 80-I of the Act is quoted bel…

Commissioner of Income Tax

ITA/480/2005HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

Commissioner of Income Tax vs. Gitwako Farms (I) P.Ltd

The appeal is dismissed

ITA/740/2010HC Delhi18 Feb 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 143(3)Section 144ASection 80Section 80I

…by the Assessing Officer in the initial year and the same having not been admittedly withdrawn, we hold that the claim of the assessee for such deduction could not be denied for the subsequent years as held inter alia in the case of CIT vs. Paul Brothers 216 ITR 548 (Bombay) ITA No740/2010 Page 6 of 16 cited by the learned counsel for the assessee. Further more the entire process involved in conversion of raw fish into tinned fish was examined by the learned CIT(Appeals) and after having considered the different sta…

Commissioner of Income Tax vs. Gitwako Farms (I) P.Ltd

The appeal is dismissed

ITA - 740 / 2010HC Delhi18 Feb 2011

Section 143(3)Section 144ASection 80Section 80I

…by the Assessing Officer in the initial year and the same having not been admittedly withdrawn, we hold that the claim of the assessee for such deduction could not be denied for the subsequent years as held inter alia in the case of CIT vs. Paul Brothers 216 ITR 548 (Bombay) 2011:DHC:1041-DB ITA No740/2010 Page 6 of 16 cited by the learned counsel for the assessee. Further more the entire process involved in conversion of raw fish into tinned fish was examined by the learned CIT(Appeals) and after having considered…